Kirkwood v Gadd 39

[1910] UKLawRpAC 28; [1910] AC 422; [1908-10] All ER 768

United Kingdom

10th June, 1910

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Shaw v Alt	[2024] NSWCATAP 178	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	17 Sep 2024	AustLII
Re Lau Kam Sing Dickie	[2023] HKCA 506; [2023] 4 HKC 1	Hong Kong Court of Appeal	Hong Kong	4 Apr 2023	HKLII	1
Re To Yuk Fung	[2020] HKCFI 2134	Hong Kong Court of First Instance	Hong Kong	25 Aug 2020	HKLII	2
[2020] Hkcfi 2893 (25 August 2020)	[2020] HKCFI 2893	Hong Kong Court of First Instance	Hong Kong	25 Aug 2020	HKLII	1
Winlina Pty Ltd v Chief Commissioner of State Revenue	[2019] NSWSC 1080	Supreme Court of New South Wales	Australia - New South Wales	28 Aug 2019	AustLII
Murphy v Victoria (No 2)	[2014] VSC 404	Supreme Court of Victoria	Australia - Victoria	10 Sep 2014	AustLII	3
[2014] HKCFI 223 (21 February 2014)	[2014] HKCFI 223	Hong Kong Court of First Instance	Hong Kong	21 Feb 2014	HKLII
Australian Receivables Ltd v Tekitu Pty Ltd (Subject to Deed of Co Arrangement) (Deed Admin Apptd)	[2012] NSWSC 170; (2012) 260 FLR 243	Supreme Court of New South Wales	Australia - New South Wales	5 Mar 2012	AustLII	8
"Table of Cases"	[2012] ELECD 71	Edited Legal Collections Data	Australia	circa 2012	AustLII
Re Lean and FCT	[2008] AATA 519; [2008] ATC 10-032; 71 ATR 908	Administrative Appeals Tribunal	Australia	20 Jun 2008	AustLII
Bell and Commonwealth Scientific and Research Organisation (CSIRO)	[2007] AATA 1569; 96 ALD 450; 46 AAR 1	Administrative Appeals Tribunal	Australia	20 Jul 2007	AustLII	3
GE Capital Bank Ltd v Rushton	[2005] EWCA Civ 1556; [2006] 3 All ER 865; [2006] 1 WLR 899; [2005] All ER (D) 207	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Dec 2005	BAILII	5
Campbell v Gebo Investments (Labuan) Ltd	[2005] NSWSC 544; 190 FLR 209; 54 ACSR 111; 23 ACLC 1181	Supreme Court of New South Wales	Australia - New South Wales	9 Jun 2005	AustLII	23
Woer & Woer v Mattsson & Mattsson	[2005] SADC 55	District Court of South Australia	Australia - South Australia	31 May 2005	AustLII
ESS Production Ltd v Sully	[2005] EWCA Civ 554; [2005] 2 BCLC 547; [2005] BCC 435	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 May 2005	BAILII	16
TR 2002/5 - Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?	[2002] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/5 - Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?	[2002] ATOTR TR2002/5	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
NT90/301-302 and Commissioner of Taxation	[1995] AATA 184	Administrative Appeals Tribunal	Australia	6 Jul 1995	AustLII
[1991] Hkcfi 33 (29 January 1991)	[1991] HKCFI 33	Hong Kong Court of First Instance	Hong Kong	29 Jan 1991	HKLII
Thiel v FCT	[1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516	High Court of Australia	Australia - Commonwealth	22 Aug 1990	AustLII	130
Re Commissioner of Taxation of the Commonwealth of Australia v Bivona Pty Ltd	[1990] FCA 80	Federal Court of Australia	Australia - Commonwealth	22 Mar 1990	AustLII
Sampat v Singh [1989] FJLawRp 29	(1989) 35 FLR 245		Australia	1 Dec 1989	PacLII
Case L59 v Commissioner of Inland Revenue	[1989] NZTRA 26; (1989) 13 TRNZ 266; (1989) 11 NZTC 1,349	New Zealand Taxation Review Authority	New Zealand	13 Apr 1989	NZLII
Re Gunter Thiel v the Commissioner of Taxation	[1988] FCA 443	Federal Court of Australia	Australia - Commonwealth	20 Dec 1988	AustLII
Russell v Commissioner of Inland Revenue HC Auckland M377/82	[1984] NZHC 1463	High Court of New Zealand	New Zealand	23 Mar 1984	NZLII
Pukepine Sawmills Ltd v Commissioner of Inland Revenue HC Auckland M1787/81	[1983] NZHC 481; (1983) 6 NZTC 61,695	High Court of New Zealand	New Zealand	13 Dec 1983	NZLII
Smith v Capewell	[1979] HCA 48; (1979) 142 CLR 509; (1979) 26 ALR 507; 53 ALJR 725	High Court of Australia	Australia - Commonwealth	4 Oct 1979	AustLII	40
Fairway Estates Pty Ltd v FCT	[1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306	High Court of Australia	Australia - Commonwealth	21 Aug 1970	AustLII	79
Clowes v FCT	[1954] HCA 10; (1954) 91 CLR 209; [1954] ALR 293; (1954) 10 ATD 316	High Court of Australia	Australia - Commonwealth	7 Apr 1954	AustLII	85
Cash Order Purchases Ltd v Brady SC Christchurch	[1952] NZGazLawRp 90; [1952] NZLR 898; (1952) 54 GLR 513	New Zealand Gazette Law Reports	New Zealand	5 Sep 1952	NZLII	2
Bathurst Assessors v R	[1951] SCR 872	Supreme Court of Canada	Canada	2 Oct 1951	Supreme Court of Canada
Goldberg v Tait SC Wellington	[1950] NZGazLawRp 107; [1950] NZLR 976; (1950) 8 New Zealand Police Law Reports 183; (1950) 52 GLR 546	New Zealand Gazette Law Reports	New Zealand	15 Sep 1950	NZLII	2
Lapin v Abigail	[1930] HCA 6; (1930) 44 CLR 166	High Court of Australia	Australia - Commonwealth	28 Mar 1930	AustLII	79
Rothfield v North British Railway Co	[1920] ScotLR 661		United Kingdom - Scotland	20 Jul 1920	BAILII
Cornelius v Phillips	[1917] UKHL 545	House of Lords	United Kingdom	29 Nov 1917	BAILII
Hadsley v Dayer-Smith	[1914] UKHL 647	House of Lords	United Kingdom	5 May 1914	BAILII
John Deere Plow Co v Agnew	(1913) 48 SCR 208	Supreme Court of Canada	Canada	7 Apr 1913	Supreme Court of Canada	1
Melbourne Trust Ltd v Commissioner of Taxes (Vic)	[1912] HCA 64	High Court of Australia	Australia - Commonwealth	14 Oct 1912	AustLII
Woodbridge & Sons v Bellamy	[1911] UKLawRpCh 3; (1911) 1 Ch 326	Court of Chancery	United Kingdom	12 Jan 1911	CommonLII	4

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Table of Cases"	[2012] ELECD 71	Edited Legal Collections Data	Australia	circa 2012	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Gadd v Provincial Union Bank	[1909] UKLawRpKQB 106; [1909] 2 KB 353; (1909) 25 TLR 711		United Kingdom	24 May 1909	CommonLII	3
Bury v Famatina Development Corporation	[1909] UKLawRpCh 48; [1909] 1 Ch 754	Court of Chancery	United Kingdom	5 Apr 1909	CommonLII	3
[1896] AC 325	[1896] AC 325		United Kingdom	circa 1896	LexisNexis / Westlaw	35
Erichsen v Last	[1881] UKLawRpKQB 165; LR 8 QBD 414		United Kingdom	6 Dec 1881	CommonLII	43
Smith v Anderson	[1880] UKLawRpCh 211; [1874-1880] All ER 1121; (1880) 15 Ch D 247		United Kingdom	16 Jul 1880	CommonLII	177

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